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IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Showing 23926 - 23950 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201424009 | 355.01-00 | Spin-Off | 06/13/2014 |
| 201424009 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 06/13/2014 |
| 201424009 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/13/2014 |
| 201424008 | 355.01-00 | Spin-Off | 06/13/2014 |
| 201424008 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/13/2014 |
| 201424007 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 06/13/2014 |
| 201424007 | 368.03-00 | Stock for Property (Type "C") | 06/13/2014 |
| 201424007 | 368.08-08 | Transfers to Controlled Corporations | 06/13/2014 |
| 201424006 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 06/13/2014 |
| 201424006 | 355.01-00 | Spin-Off | 06/13/2014 |
| 201424006 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 06/13/2014 |
| 201424006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/13/2014 |
| 201424005 | 355.01-00 | Spin-Off | 06/13/2014 |
| 201424005 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 06/13/2014 |
| 201424005 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/13/2014 |
| 201424004 | 419.00-00 | Treatment of Funded Welfare Benefit Plans | 06/13/2014 |
| 201424004 | 419A.00-00 | Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00 et. seq.) | 06/13/2014 |
| 201424004 | 4976.00-00 | Taxes with Respect to Funded Welfare Benefit Plans | 06/13/2014 |
| 201424004 | 4976.01-00 | Disqualified Benefits | 06/13/2014 |
| 201424004 | 61.00-00 | Gross Income v. Not Gross Income | 06/13/2014 |
| 201424003 | 1362.04-00 | Inadvertent Terminations | 06/13/2014 |
| 201424002 | 148.00-00 | Arbitrage | 06/13/2014 |
| 201424001 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 06/13/2014 |
| 201424001 | 9100.22-00 | Other | 06/13/2014 |
| 201424000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/13/2014 |
